Corporation Tax Web File
Most taxpayers are mandated to electronically file the following corporation tax forms. You can Web File your return directly from your Business Online services account—for free—or e-file using New York State-approved commercial software, if you prefer. .
Web File or e-file
- CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations (See Frequently asked questions about Form CT-300)
- CT-400, Estimated Tax for Corporations
- CT-5, Request for Six-Month Extension to File (franchise/business taxes, MTA surcharge, or both)
- CT-5.3, Request for Six-Month Extension to File (for combined franchise or combined MTA surcharge return, or both)
- CT-5.4, Request for Six-Month Extension to File New York S Corporation Franchise Tax Return
- CT-5.6, Request for Three-Month Extension to File Form CT-186 (for utility corporation franchise tax return, MTA surcharge return or both)
- CT-5.9, Request for Three-Month Extension to File (for Article 9 tax return, MTA surcharge, or both)
- CT-5.9-E, Request for Three-Month Extension to File Form CT-186-E or Form CT-186-EZ (short form)
- CT-5.1, Request for Additional Extension of Time to File
Payment options available with Web File
1. Pay directly from your bank account (ACH debit)
- Provide your bank routing and account number when you electronically file and the payment will be paid directly from your checking or savings account.
- Your ACH debit payment will be considered timely if you submit the transaction before midnight on the due date.
2. ACH Credit (electronic credit transfer)
- You must still file your form even if you are paying by ACH credit.
- When filing on the Web or using approved software, complete the form, report the balance due, and indicate a payment amount of zero.
- You must initiate the ACH credit payment through your financial institution or bank. Your bank electronically sends the payment to the Tax Department. Your bank may require you to have special software, contact your bank to learn how.
- In order for your ACH credit payment to be considered timely, the settlement date of the payment must not be after the due date. This means the ACH credit payment must be initiated prior to the due date. Contact your bank for their specific deadlines for submitting an ACH credit to have it processed on the due date.
- See ACH credit format specifications